2005 (9) TMI 584

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..... nt. [Order per : Moheb Ali M, Member (T)]. - These appeals are by the Revenue against the order of the Commissioner (Appeals), Surat. The issues involved in all the appeals are identical and therefore are taken up for disposal together. 2. Duty on texturised yarn falling under Chapter Heading 5403 was reimposed in the Budget 1994-95 by way of withdrawal of a notification exempting the te .....

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..... oods without payment of duty. He relied on the decision of the Supreme Court in the case of CCE, Hyderabad v. Vazir Sultan Tobacco Co. Ltd. [1996 (83) E.L.T. 3 (S.C.)] wherein the Court held that once the levy was not there at the time when the goods were manufactured or produced in India, it cannot be levied at the stage of removal of the said goods. 3. None appeared for the respondents. Heard .....

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..... r Mills Co. Ltd. v. CCE [1989 (44) E.L.T. 598 (S.C.)] held that the rates of duty prevalent on the date of removal of excisable goods are applicable even though the goods are produced during the exemption period. This decision of the Hon ble Supreme Court squarely applies to the facts of this case. A duty was levied on the texturised yarn which was previously exempted from payment of duty. The fac .....

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